Prabhadevi Murarka, Kolkata V. DCIT, CC-XVIII, Kolkata

MA 78/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5578 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 15-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE ACIT
• Assessee Lawyers: AKKUL DUDUEWALA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.78/KOL/2017 (ARISING OUT OF I.T.A NO.55/KOL/2015) ( / ASSESSMENT YEAR: 2012-13) PRABHA DEVI MURARKA 1/C, MANDEVILLE GARDENS, KOLKATA 700 019. VS. D.C.I.T, CC-XVIII, KOLKATA ./ ./PAN/GIR NO. : AFDPM 2245 R (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI AKKUL DUDUEWALA, AR RESPONDENT BY : SHRI ARINDAM BHATTACHARJEE, ACIT, SR. DR / DATE OF HEARING : 15/09/2017 /DATE OF PRONOUNCEMENT : 29/11/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) AS CREPT IN THE ORDER OF THE TRIBUNAL DATED 17.01.2017. IN THIS MISCELLANEOUS APPLICATION, IT HAS BEEN POINTED OUT THAT THE ASSESSEES APPEAL CAME FOR HEARING ON 17.01.2017 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING, NEITHER ANY ADJOURNMENT PETITION WAS FILED BY THE ASSESSEE. THEREFORE, THE APPEAL WAS DISMISSED FOR NON-PROSECUTION. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED BEFORE US THAT ASSESSEE IS 75 YEARS OLD LADY. THEREFORE, SHE COULD NOT HIRE COUNSEL ON TIME BECAUSE OF HER ILLNESS AND, THEREFORE, NOBODY COULD ATTEND THE HEARING OF THE ASSESSEE BEFORE THE TRIBUNAL. THE INCOME TAX MATTERS OF THE ASSESSEE USED TO HANDLE BY HER HUSBAND, SRI S.P. MURARKA, WHO IS MORE THAN 80 YEARS OLD. THE ASSESSEE AND HER HUSBAND PRABHA DEVI MURARKA M.A NO.78/KOL/2017 (ARISING OUT OF I.T.A NO.55/KOL/2015) ASSESSMENT YEAR: 2012-13 PAGE | 2 BOTH HAVE BEEN SUFFERING FROM CHRONIC ILLNESS DUE TO THEIR ADVANCED AGE. THEREFORE, THEY GOT ADMITTED IN THE HOSPITAL. THEREFORE, THEY COULD NOT ATTEND TO THE HEARING BEFORE THE TRIBUNAL NOR THEY COULD APPOINT THE COUNSEL. HAVING HEARD THE COUNSEL FOR THE ASSESSEE, WE NOTICE THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THERE WAS A GENUINE CAUSE FOR NON-APPEARANCE BY THE ASSESSEE. THEREFORE, WE ARE OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DATED 17.01.2017 SHOULD BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 17.01.2017 AND THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING IN DUE COURSE. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29/11/2017. SD/- (A. T. VARKEY) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 29/11/2017 RS, SPS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT PRABHA DEVI MURARKA 2. / THE RESPONDENT- D.C.I.T, CC-XVIII, KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.